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Geo Sea Foods Vs. Addl. Sales Tax Officer

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963; Kerala Finance Act, 1993 - Sections 17 and 17(6); Kerala Finance Act, 2000 - Sections 17, 17A and 18; Kerala General Sales Tax (Amendment) Act, 2005; Kerala General Sales Tax Act, 1963

Reported in : 2006(1)KLT72; [2006]144STC553(Ker)

an assessment. The assessments were to be completed within a reasonable time. For the first time, the Kerala Finance Act, 1993 introduced an amendment to Section 17 prescribing a period of 4 years. In the case of assessments pending

Geo Seafoods Vs. Additional Sales Tax Officer Iv and anr.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 17 and 17(6); Finance Act, 1993; Kerala General Sales Tax Rules, 1963 - Rule 32(21)

Reported in : [2000]119STC236(Ker)

of the assessments, then the entire assessments will be bad and likely to be struck down. By the Finance Act, 1993, the Legislature amended Section 17 of the Act and included Section 17(6). under Section 17(6), the maximum period

K.M. Mohammed Kunju Vs. Assistant Commissioner of Commercial Taxes, (A ...

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 17, 17A, 17(6) to 17(9), 18 and 34(1); Revenue Recovery Act; Kerala Finance Act, 1993

Reported in : (2009)22VST268(Ker)

proceedings and conclusion of the same should be within a reasonable time. It was in that background, the Finance Act, 1993 introduced amendments to Section 17 providing that the assessments should be completed within a period of four years

Mohammed Kunju K.M. Vs. Asstt. Commissioner of Comml. Taxes

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 17, 17(6) to 17(9), 17A, 17A(8), 18 and 34(1); Revenue Recovery Act; Kerala General Sales Tax (Amendment) Act, 1993; Kerala Finance Act, 1993; Kerala General Sales Tax (Amendment) Act, 2005

Reported in : 2008(3)KLJ369; 2008(4)KLT157

proceedings and conclusion of the same should be within a reasonable time. It was in that background, the Finance Act, 1993 introduced amendments to Section 17 providing that the assessments should be completed within a period of 4 years

Commissioner of Income Tax Vs. Zam Zam Tanners

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961- Sections 2(24), 17, 28, 41, 44, 45, 59, 80HHC, 139(1), 139(3), 143(1A), 143, 144, 147, 160(1), 256(2), 271, 271(1) and 280D; ;Taxation Laws (Amendment) Act, 1975; ;Finance Act, 2002 - Sections 271(1); ;Finance Act, 1993 - Sections 143(1A); ;Constitution of India - Article 141

Reported in : (2005)197CTR(All)221; [2005]279ITR197(All)

of India.15. It may also be useful to consider the provisions of Section 143(1A) before the amendment by Finance Act, 1993, which reads as follows :'Where, in the case of any person, the total income, as a result of … value of any perquisite or profit in lieu of salary taxable under Clauses (2) and (3) of Section 17;(iv) the value of any benefit or perquisite, whether convertible into money or not, obtained from a company either

Assistant Commissioner of Vs. Canara Food Processors (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1993)45ITD500(Pune.)

Matched in: Citation (1993)45ITD500(Pune.)

Sagar Samrat Gupta Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 17(5)

Talukdar, learned Govt. Advocate, Assam.2. A best judgment assessment under Section 17(5) of the Assam General Sales Tax Act, 1993 passed on 13.1.1997 has been challenged in the present proceeding along with the order dated 12.9,1997 passed in

Deputy Commissioner (Law), Commercial Taxes Vs. C.P. Rajarathinam

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 17(3) and 17(4); Finance Act, 1992; Finance Act, 1993; Kerala General Sales Tax Rules, 1963 - Rule 18A, 18A(1A), 18(A)(1B), 18A(2), 18(2) and 18(5)

Reported in : (2008)11VST53(Ker)

Act, as substituted by Finance Act, 1992 with effect from April 1, 1992 and further substituted by the Finance Act, 1993, published in the Kerala Gazette No. 767 dated July 29, 1993, reads as follows:(4) Notwithstanding anything to the … Sales Tax Act, 1963 (for short 'the Act'). The issue relates to the application of the provisions of Section 17(4) of the Act, brought into force with effect from April 1, 1992. The assessment year concerned is 1989-90.

United Breweries Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17(5); Bihar Excise Act, 1915; Companies Act, 1956; Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act, 1993

1. Heard learned counsel for the parties.2. The petitioner who is a registered dealer under the Bihar Finance Act, 1981 (for short, 'the Finance Act') as well as under the Bihar Tax on Entry of Goods into … as under the Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act, 1993 (for short, as 'the Act') has filed the present writ application for a direction to the Collector, Patna, … It is also stated that the assessment proceeding is still pending under Section 17(5) of the Finance Act read with the Act with regard to

Tungabadra Sugar Works Mazdoor Sangh Represented by Its President Vs. ...

Court : Chennai

Subject : Company

Acts : Companies Act, 1956 - Sections 442, 446, 446(1), 456, 457, 529A, 530 and 537; Income Tax Act, 1961; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 19(7), 19(19), 19(22), 25 to 30, 32, 34, 34(1) and 34(2); State Financial Corporations Act, 1951 - Sections 31 and 46B; Industrial Finance Corporation Act, 1948; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Life Insurance Corporation Act, 1956 - Sections 15 and 41; Income Tax Rules - Rules 38 and 52(2); Companies (Court) Rules, 1959 - Rules 9 and 117; Recovery of Debts Due to Banks and Financial Institutions Rules; Constitution of India - Articles 136, 226 and 227

Reported in : (2009)8MLJ15

shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act, 1948 (15 of 1948), the State Financial Corporations Act, 1951 … has to get guided by the provisions made under Section 29 as well as Section 19(19) of RDDB Act, 1993. Also the guidelines laid down by the Hon'ble Supreme Court of India in Civil Appeal No. 2536 of … the debt specified in the certificate. The question arises as to the meaning of the word 'recovery' in Section 17 of the Act. It appears to us that basically the Tribunal is to adjudicate the liability of the